Contact Person of the Section:


                   Sri.K GANGAI CHETTY

                   ACCOUNTS OFFICER





·        GPF Rule applicable to all Central Government employees who have appointed on or before 31.12.2003.


·        Under Rule 4 of GPF(DS) Rule 1960 a Government Servant after continuous service  of one year, reemployed pensioners and permenant Govt servant shall subscribe to GPF compulsory. The Rule came into force with effect from April 1960.


.       Amount of subscription of a subscriber subject to a minimum of 6% of emoluments and not more than his total emoluments  (emoluments is pay, DP, leave salary and any remuneration of the nature of pay received in foreign service does not include DA).


·        The subsription may be increased twice and or reduced once at any time during the year


·        Recovery of subscription may be stopped 3 months before retirement on superannuation.


·        Nomination will be submitted by the subscriber at the time of joining the fund confirm on one or more persons the right to receive the amount that may stand to his credit in the fund in the event of his death.




1.     Processing of Schedules.


        General Provident Fund account in respect of the individuals belonging to defence civilians are maintained by CDA(F) Meerut.and GPF schedules are processed by respective DDP Controllers. Processing of GPF schedules of Defence Civilians is entrusted to the concerned pay Audit Controllers. The pay audit section after scrutinizing the Fund Schedule w.r.t. pay bill and compile the amounts to GPF code head, there after schedules will be forwarded to   Fund Cell. This section is required to reconcile the amount of Fund Schedules with compiled actual and seek wanting schedules from the concerned Pay Section. There after the schedules are to be segregated unit wise and batches are prepared. These batches are passed on to the EDP Cell of the DDP Controller. The EDP Cell is required to enter the data concerned in the Fund schedules on computer and also to verify the same where the data entry is completed, the edit list isgenerated and sent to the Fund Cell for 100% verification with reference to the schedules.  After validation and clearing of master missing cases the edit list will be sent to the EDP Center.  Before sending the clean data if any duplicate records generated the same will be forwarded to fund cell for clearing the same.The process is repeated till zero error status is achieved and the monthly tape of clean data can be created  The data containing only “Accepted” records is forwarded to the EDP Centre Meerut every month to incorporate in the CCO-9.


2.      Super Review Rejection:


        Records which are  “Rejected” during the monthly review are taken as rejected data referred to this section for further investigation by CDA(F) Meerut. The section is responsible for rectifying errors and reconciling discrepancies before sending data to the EDP Centre Meerut. EDP Centre merges the data received monthly from all DDP Controllers and thereafter, conduct a Super Review on six monthly basis. The limited objective of this exercise is to ensure that same Account Number have not been operated by different DDP Controllers during the same period. Transactions rejected during the Super Review are referred for rectification. The process is also followed for second Super Review Rejection. After the second Super Review, only hardcore rejection will remain. The super review will be conducted in June and Feb. of the year.


        3.     Minor and Minus balance cases.


Minor and Minus balance cases are provided by EDP Centre of CDA(F) Meerut at the close of each financial year . Minor and minus balance cases arising due to wrong quoting of GPF Account number, advance paid in excess of his entitlement, wrong debit etc. The following steps involved to review of minor and minus balance cases:


·        List of Minus balance cases are taken separately.

·        Reviewed and exact reason for minor and minus balance cases are ascertained with reference to relevant documents i.e. schedules, Broad Sheet etc..

·        Minus balance cases due to heavy withdrawals refer the case to the concerned unit/pay audit office to stop further withdrwal.


        4.   Submission of Nomination papers:


Nomination forms are forwarded to the  CDA( F) as per the list of wanting nomination received from CDA(F) Meerut. After checking and accepting by the Pay Audit Officer the same will be forwarded to  CDA(F) Meerut

The points should be seen before forwarding the same to the Pay audit office.

o       At the time of joining the fund  the subscriber should nominate  any person the right to receive the amount that may stands to his credit.

o       Name of the nominee and address of the nominee should be correctly entered.

o       If the subscriber has a family at the time of making nomination it should be made in the name of the members of his family.

o       If the subscriber nominate more than one person as nominee, the amount or share payable to each of the nominee.

o        If the subscriber wishes to cancel his earlier nomination , a fresh nomination will be forwarded to the concerned  Pay Audit Office.

o       The contingency for happening of which the nomination shall become invalid is specified in the nomination (ie. In case of wife/husband contingency become divorce/insanity and in case of other on acquiring family or insanity


5.   Incorporating   Date of Birth in the Fund Master


A list of wanting of Date of Birth cases will be received fromCDA(F) Meerut yearly. After collecting the DOB from the unit/from the Pay Bill of Pay Audit office, the same will be forwarded through the EDP Centre of the DDP Controller to the CDA(F) Meerut on magnetic media.


        6.  Settlement of Discrepancies.


This section with reference to available documents such as schedules and Broad Sheets settles all discrepancies of missing credit/ debit in the accounts. The correctness of GPF Account Number is checked with the All India Fund Master provided by CDA(F) Meerut.The discrepancies prior to 1986 will be settled by the CDA(F) Meerut.The discrepancies for the period after 1986 will be settled by the concerned DDP Contorller. After verification of fund schedules the adjustment is carried out through adjustment register ie. Contra register.


        7.  Responsibilities of Fund Cell



·        To ensure that all the fund schedules are properly received with their respective toplist.

·        Batching of credit and debit schedules separately. These schedules will be scrutinized and sent to EDP. The validation of records done w.r.t. edit list generated by EDP Centre.

·        Batching of credit schedules of Civilians Industrial Personnel received from U.As separately.

·        Batching of credit scheduel of non industrial personnel received from  DPF (local).

·        To reconcile the compiled actuals and schedules amounts and identify wanting schedules

·        To obtain wanting schedules and information regarding missing credits from the units.

·        To prepare batches of schedules for facilitating data entry

·        To ensure Batch wise control figures for amounts and numberof records are computed and are mentioned in the top sheet of each batch.

·        To validate the data with reference to Edit list received from EDP and to propose corrections.

·        To correspond with the units and obtain clarification,correction etc on the observations  thrown out by the computer during review of the fund Accounts.

·        To   interact with EDP Centre (Local) to ensure that dispatch of monthly data tape to CDA(F) Meerut in time

·        To ensure the dispatch of reports:


       Monthly reports to watch the progress of difference between compiled actuals and posted amounts rendered to CGDA by 20th of the following month.


      Monthly reports on details of Temporary Advance/ Final withdrawal paid during the month to CDA(F) Meerut by 15th of the following month.


      Quarterly reports on progress of clearance of minor / minus balance cases rendered to CGDA by 15th of the second following month.


       Quarterlty report on updation of All India fund master rendered to CDA(F) Meerut after the dispatch of data of the quarter to CDA(F) Meerut.


          Reports on general target to FA Section (Local).


      Report on WPR, MPR,MLS MAR.


        Updation of all registers including credit and debit batch register of industrial/non industrual and PAO batches.




Frequently Asked Questions



v     Why Discrepancies occurs in CCO-9 T?

  • Due to wrong quoting of GPF Account number of subscriber. Discrepancy has to be intimated by the individual to this office with in 3 months after the receipt of CCO-9.


v     Non receipt of CCO-9Y?

  • Non allotment of GPF Account Number the subscription will laying in the master missing and operation of one account number by two CDAs. or wrong entry of final settlement by CDA(F) Meerut by putting Flag.


v     Missing credits in CCO-9

  • Missing credit   occurs due to wrong quoting of GPF Account Number and paybill month. Delay in  allotment of GPF Account Number  in respect of new subscribers and individuals transfer form  AF/ Factory to Army and allotment of duplicate account number by CDA(F) Meerut. The subscription is laying in the Master missing  and has been cleared only on allotment of GPF Account Number.


v     Settlement Missing credit/ discrepancy  prior to 1986 Y

  • Discrepancies arose prior to 1986 will be settled by CDA(F) Meerut.


v     Discrepancies during the period 1986 to 1996G

  • The records are not traceable from this office  for discrepancies pertaining prior to 1996 since Fund Cell started w.e.f. 1996. The discrepancy will be settled on receipt of Broad Sheet from the  CDA(F) Meerut.


v     Discrepancy due to super review rejection

  • Discrepancies arises by operating one GPF Account Number by 2 CDAs.,will be settled on half yearly super review rejection conducted by the CDA(F) Meerut in June and Feb every year.


v     Minor and minus  balance cases  in the CCO-9

  • Minor /minus balance cases appearing due to wrong quoting of GPF Account number, sanction of advance more than the entitlement


v     Discrepancy resulting from interest calculation

  •         Discrepancy on account of interest calculation  will be settled by CDA(F) Meerut only.


v     Allotment of GPF Account Number

  •         Application for allotment of GPF Account number will be forwarded to CDA(F) Meerut duly scrutinized and accepted by concerned DDP Controller.









1.       The Government of India vide OM of Ministry of Finance, Department of Economic Affairs dated 22nd December 2003 have introduced a New Pension Scheme, replacing the existing system of defined benefit Pension. The new pension scheme came into operation with effect from 01.01.2004 and the scheme is mandatory for all Central Government servants (Civilian Staff) who join on or after 01.01.2004. This scheme also includes Defence civilians entering the service in various units / formation under three services and also under various departments under the Ministry of Defence.


2.       The New Pension Scheme will work in defined contribution basis and will have two Tiers: Tier-I and II. Contribution to Tier-I is mandatory for Government servants joining government on or after 01.01.2004. The monthly contribution would be 10 Percent of the salary and DA to be paid by the employee and matched by the Central Government. The contributions and investment returns would be deposited in a non-withdrawable pension Tier-I account. The existing pension and GPF would not be available to the new recruits in the Central Government service.


3.       In addition to the above pension account, each individual may also have a voluntary Tier-II withdrawable account at his option. Government will make no contribution in to this account. However, the employee would be free to withdraw part or all of the Tier-II of his money anytime. This withdrawable account does not constitute pension investment, and would attract no special treatment.


4.       Individuals can normally exit at or after age 60 years for Tier-I of the pension system. At the time of exit the individual would be mandatorily required to invest 40 percent of pension wealth to purchase an annuity (from an IRDA – regulated life insurance company). Incase of Government employees the annuity should provide for pension for the lifetime of the employee and his dependant parents and his spouse at the time of retirement. The individual would receive a lump-sum of the remaining pension wealth, which would be free to utilize in any manner. Individuals would have the flexibility to leave the pension system prior to age 60. However in this case the mandatory annuitisation would be 80 percent of the pension wealth.












                                            I.      Immediately on joining government service, the government servant will be required to provide individual particulars and the nomination details in the prescribed form ANNEXURE-I (Can be downloaded). The DDO concerned will be responsible for obtaining this information from all government servants covered under the New Pension Scheme and forwarding the same to Nodal Centre (CDA Bangalore) for PPAN Allotment.

                                          II.      The PPAN allotted to the individual will remain unchanged throughout the service of the Government servant.


                                        III.      Contributions payable by the Government servants towards the scheme under Tier-I (ie. 10 % of the Basic pay + DA + NPA) will be recovered from the salary bills every month. The subscription schedules will be forwarded to Nodal Centre in the prescribed form ANNEXURE-II (Can be downloaded).


                                      IV.      Recoveries towards Tier-I contribution will start from the salary of the month following the month in which the Government servant has joined service. Therefore no recovery will be effected for the month of joining.





·        Ensuring all new recruits joined / join on or after 01-01-2004 are covered under New Pension Scheme.


·        Allotting PPAN (Permanent pension Account Number) in shortest possible time.


·        Sending accurate subscription data every month to Central Pension Accounting Office (Interim record keeping agency) on due date specified by them.


·        Sending accurate data of General information of new recruits and their nominations to CPAO.


·        To sort out discrepancies that may arise in future.






3.       FAQs (Frequently Asked Questions)






Whether DP is counted as basic pay for recovery of 10% for Tier-I

As per the scheme the total DP is to be taken in to account.


What will be the formula for rounding off when 10% of Basic+ DP+ DA+ NPA will be recovered from the salary of the Government servant

The contribution payable by the government servants and those paid by the govt. should be rounded off to the nearest rupee in terms of the instructions contained in Appendix II of Central Government Accounts (Receipt & Payment) Rules, 1983.


Whether contribution towards Tier-I from DA arrears/Any other arrears to be deducted?

Yes, since the contribution is to be worked out at 10% of BP + DP + DA + NPA it needs to be revised whenever there is any change in these elements.


When the individual is on long leave/HPL/EOL how the contributions are to be recovered.

This is already referred to Min of Finance, Department of Economic Affairs. This reply is awaited.


What benefits will he/she get in the event of death in service?

This is already referred to Min of Finance, Department of Economic Affairs. This reply is awaited.


What happens if an employee gets transferred during the month? Which office will make deduction of contribution?

As in the case of other recoveries, the recovery of contributions towards NPS for the full month (Both Individual and Government) will be made by the office who will draw salary for the maximum period. Same details will be reflected in the LPC.


Whether any minimum age or minimum service is required to quit from Tier-I?

Exit from Tier-I can only take place when an individual leaves government service.


What is the procedure for allotting PPAN and nomination data file for new entrant?

Immediately on joining the Govt. Service, the unit / Executive authorities will get the Annexure-I (Application for PPAN cum Nomination form) filled triplicate from the new entrant. Two copies of Annexure-I will be forwarded to the Pay Audit Office by Unit/Executive authorities. 


When will be monthly recovery of Tier-I contribution start?

Recoveries towards Tier-I contribution (ie. 10% of BP, DP, DA, NPA, Arrear any) will start from the month following the month of the joining the Govt. service of new entrant.


When will be the contribution under Tier-II start?

Voluntary contribution under Tier-II will not be made operative during the period of interim arrangement.